Integrated Filing — IndAS



General information about company

Scrip Code 523642
NSE Symbol PIIND
MSEI Symbol NOTLISTED
ISIN INE603J01030
Name of company PI INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Agri
Start date and time of board meeting 11-08-2026   14:00:00
End date and time of board meeting 11-08-2026   18:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,59,890.00 1,59,890.00
Other income 6,080.00 6,080.00
Total income 1,65,970.00 1,65,970.00
2 Expenses
(a) Cost of materials consumed 62,850.00 62,850.00
(b) Purchases of stock-in-trade 2,950.00 2,950.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,400.00 4,400.00
(d) Employee benefit expense 17,540.00 17,540.00
(e) Finance costs 230.00 230.00
(f) Depreciation, depletion and amortisation expense 8,030.00 8,030.00
(f) Other Expenses
1 Net impairment losses on financial assets 360.00 360.00
2 Power, Fuel and water 7,420.00 7,420.00
3 Repair and Maintenance 2,480.00 2,480.00
4 Environment and pollution control expenses 2,630.00 2,630.00
5 Laboratory and testing charges 1,010.00 1,010.00
6 Freight and forwarding expense 1,140.00 1,140.00
7 Advertising and sales promotion 1,620.00 1,620.00
8 Travelling and conveyance 2,060.00 2,060.00
9 Legal and professional fees 1,600.00 1,600.00
10 Other miscellaneous Expenses 5,950.00 5,950.00
Total other expenses 26,270.00 26,270.00
Total expenses 1,22,270.00 1,22,270.00
3 Total profit before exceptional items and tax 43,700.00 43,700.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 43,700.00 43,700.00
6 Tax expense
7 Current tax 7,190.00 7,190.00
8 Deferred tax 2,360.00 2,360.00
9 Total tax expenses 9,550.00 9,550.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 34,150.00 34,150.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 34,150.00 34,150.00
17 Other comprehensive income net of taxes 3,810.00 3,810.00
18 Total Comprehensive Income for the period 37,960.00 37,960.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,520.00 1,520.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 22.5 22.5
Diluted earnings (loss) per share from continuing operations 22.5 22.5
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 22.5 22.5
Diluted earnings (loss) per share from continuing and discontinued operations 22.5 22.5
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes 1 The above financial results were reviewed and recommended by the Audit Committee of the Company and approved by the Board of Directors at their meeting held on August 11, 2026. 2 The financial results for all the periods presented have been prepared in accordance with the recognition and measurement principles of Ind AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time. 3 The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year March 31, 2026 and the published unaudited year to date figures for the nine months period ended December 31, 2025. 4 The Company is in the business of manufacturing and distribution of Agro Chemicals and accordingly has one reportable business segment viz. Agro Chemicals. 5 a) The carrying value of the Company’s equity investment in PIHS had been reassessed as at March 31, 2026. There is no change in the underlying business strategy, however in view of the business losses and based on a valuation carried out by an independent valuer, the Company had recognised a provision of Rs 1,100 Mn in the quarter and year ended March 31, 2026. This was disclosed as an Exceptional Item in the financial results. The management remains confident about the long-term business prospects of PI Health Sciences Limited (a wholly owned subsidiary). b) Pursuant to the notification of the New Labour Codes as issued in November 2025. The Company reassessed its employee benefit obligations in accordance with the revised definition of wages and accordingly, an incremental liability of Rs. 223 Mn had been disclosed as an Exceptional Item during the year ended March 31, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements gains on defined benefit plans 140.00 140.00
Total Amount of items that will not be reclassified to profit and loss 140.00
2 Income tax relating to items that will not be reclassified to profit or loss 50.00 50.00
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains on cash flow hedges 5,720.00 5,720.00
Total Amount of items that will be reclassified to profit and loss 5,720.00
4 Income tax relating to items that will be reclassified to profit or loss 2,000.00 2,000.00
5 Total Other comprehensive income 3,810.00 3,810.00